“…In addition to factual arithmetic knowledge, solving multidigit arithmetic problems requires the representation of numerical magnitude (e.g., Linsen, Verschaffel, Reynvoet, & Smedt, 2014), as well as an understanding of the place-value structure of the Arabic numeral system (e.g., Geary, 2000). Mastering the place-value structure is of particular importance for the carry operation in two-digit addition (G€ obel, Moeller, Pixner, Kaufmann, & Nuerk, 2014;Moeller, Klein, & Nuerk, 2011a;Nuerk, Moeller, Klein, Willmes, & Fischer, 2011;Nuerk, Moeller, & Willmes, 2015), as well as for the borrow operation in two-digit subtraction (Cauley, 1988;Fuson & Kwon, 1992;Pixner, Leyrer, & Moeller, 2014;Resnick, 1982). A carry operation in addition is needed when the sum of the units of the summands exceeds 9, so that the decade digit of the unit sum must be carried to the tens position (e.g., for 46 + 38, the sum of the units is 6 + 8 = 14, so the decade digit of the unit sum must be carried to the sum of the decade digits of the summands, i.e., 4 + 3 + 1 = 8, for the result of 84).…”